Memorandum Findings of Fact and Opinion
The taxes in controversy are income taxes for the year 1939. Respondent determined a deficiency of $6,615.53 against petitioner, Curt H. Reisinger, who in this proceeding claims an overpayment of $845.47. A deficiency of $5,240.21 was determined against petitioner, Walter Reisinger, who claims he has overpaid his tax in the sum of $616.19. The sums claimed to be overpaid were in each instance paid within two years before the...
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